That's not correct. If you get the plans with data, it's $20 more. If you get the plans with just voice or just voice and text, it's $10 more. You can see in my post that you quote I specified that I was talking about the plans with data, when I said $20 more. I was assuming that anyone who got the N900 would want the data connection. [Edit: Also, I'm pretty sure that T-Mobile will not let you buy an N900 from them and not get a data plan. This is what they do with the G1 right now and the Touch Pro 2. I don't see why they would treat the N900 differently.]

T-Mobile's website is pretty confusing, but you can see the plans laid out in a more straightforward manner here (although if you price it out on the website you will get the same results):

http://www.tmonews.com/2009/10/unlim...lan-breakdown/
http://www.tmonews.com/2009/10/project-dark-pricing/

To be precise, it's $20 more for the unlimited talk+text+web plan on Even More ($99) versus Even More Plus ($79). Although actually, as I look more closely, if you get one of the plans that doesn't include data, Even More is $10 more and then adding smartphone data is $30/month (versus $25/month on Even More Plus). So in that case, you'd pay $15 more per month on Even More versus Even More Plus.

So, assuming you want a data plan with your N900 [and in fact assuming T-Mobile won't let you get the N900 without a data plan], the Even More plan is $15-$20 more per month, which makes the subsidy a ripoff. If you buy the N900 from Amazon right now, you pay $582. If you get it subsidized from T-Mobile for $299 (assuming ceroberts75 is correct on this price), you also pay $360- $480 more over two years for the more expensive Even More plan (assuming you want the data plan [and you probably will have no choice anyway]). So you pay $659-$779 "subsidized" versus $582 on Amazon.

I know, these plans are super confusing. People are pulling their hair out right now. Even the T-Mobile customer service people are confused and quoting all kinds of wrong prices on the phone.

But trust me. You're fooling yourself if you think the subsidy is a good deal. It's always been a money maker for the phone companies. It's just a way to trick people who can't or don't bother to do the math.